Harding v Commissioner of Taxation 30

[2019] FCAFC 29; (2019) 269 FCR 311; (2019) 365 ALR 286

Federal Court of Australia

Australia - Commonwealth

22nd February, 2019

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text	Citation Index
Quy and Commissioner of Taxation (Taxation)	[2024] AATA 245	Administrative Appeals Tribunal	Australia	26 Feb 2024	AustLII	2
PQBZ and Commissioner of Taxation (Taxation)	[2023] AATA 2984	Administrative Appeals Tribunal	Australia	10 Aug 2023	AustLII	1
Duff and Commissioner of Taxation (Taxation)	[2022] AATA 3675	Administrative Appeals Tribunal	Australia	2 Nov 2022	AustLII	2
Oberg and Commissioner of Taxation (Taxation)	[2021] AATA 4606	Administrative Appeals Tribunal	Australia	13 Dec 2021	AustLII
Arjunan and Commissioner of Taxation (Taxation)	[2020] AATA 4024	Administrative Appeals Tribunal	Australia	13 Oct 2020	AustLII	1
Gurney and Commissioner of Taxation	[2020] AATA 3813	Administrative Appeals Tribunal	Australia	30 Sep 2020	AustLII	3
Joubert and Commissioner of Taxation	[2020] AATA 2645	Administrative Appeals Tribunal	Australia	3 Aug 2020	AustLII	1
Dapper Coelho and Commissioner of Taxation	[2020] AATA 2474	Administrative Appeals Tribunal	Australia	27 Jun 2020	AustLII	4
MacKinnon and Commissioner of Taxation	[2020] AATA 1647	Administrative Appeals Tribunal	Australia	9 Jun 2020	AustLII	5
Schiele and Commissioner of Taxation	[2020] AATA 286	Administrative Appeals Tribunal	Australia	24 Feb 2020	AustLII	4
GYBW and Commissioner of Taxation (Taxation)	[2019] AATA 4262	Administrative Appeals Tribunal	Australia	21 Oct 2019	AustLII
Handsley and Commissioner of Taxation (Taxation)	[2019] AATA 917	Administrative Appeals Tribunal	Australia	17 May 2019	AustLII	8
Quy v Commissioner of Taxation (No 3)	[2024] FCA 726	Federal Court of Australia	Australia - Commonwealth	28 Jun 2024	AustLII
TR 2023/1 - Income tax: residency tests for individuals	[2023] ATOTR TR2023/1	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
TR 2023/1 - Income tax: residency tests for individuals	[2023] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
TR 2022/D2 - Income tax: residency tests for individuals	[2022] ATODTR TR2022/D2	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
Minister for Home Affairs v Lee	[2021] FCAFC 89	Federal Court of Australia	Australia - Commonwealth	31 May 2021	AustLII	6
Hii v Commissioner of Taxation	[2020] FCA 1452	Federal Court of Australia	Australia - Commonwealth	9 Oct 2020	AustLII
Commissioner of Taxation v Pike	[2020] FCAFC 158	Federal Court of Australia	Australia - Commonwealth	22 Sep 2020	AustLII	8
Commissioner of Taxation v Addy	[2020] FCAFC 135; 280 FCR 46; 382 ALR 68	Federal Court of Australia	Australia - Commonwealth	6 Aug 2020	AustLII	20
Hii v Commissioner of Taxation (No 2)	[2020] FCA 345	Federal Court of Australia	Australia - Commonwealth	4 Mar 2020	AustLII	1
Pike v Commissioner of Taxation	[2019] FCA 2185	Federal Court of Australia	Australia - Commonwealth	24 Dec 2019	AustLII	11
Addy v Commissioner of Taxation	[2019] FCA 1768	Federal Court of Australia	Australia - Commonwealth	30 Oct 2019	AustLII	7
Stockton v Commissioner of Taxation	[2019] FCA 1679; (2019) 110 ATR 7721	Federal Court of Australia	Australia - Commonwealth	11 Oct 2019	AustLII	14
Dowse v Commissioner of State Revenue	[2021] QCAT 221	Queensland Civil and Administrative Tribunal	Australia - Queensland	8 Jun 2021	AustLII
Rowan v Commissioner of State Revenue	[2019] QCAT 151	Queensland Civil and Administrative Tribunal	Australia - Queensland	7 Jun 2019	AustLII	1
BMR, MTH and CJG and the Co-Ordinating Practitioner for MTH	[2024] WASAT 44	State Administrative Tribunal of Western Australia	Australia - Western Australia	8 May 2024	AustLII	1
HM and the Co-Ordinating Practitioner for HM	[2024] WASAT 23	State Administrative Tribunal of Western Australia	Australia - Western Australia	5 Apr 2024	AustLII	1
Sarros and Commissioner of State Revenue	[2022] WASAT 102	State Administrative Tribunal of Western Australia	Australia - Western Australia	18 Nov 2022	AustLII	2

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction †	Date	Full Text		Citation Index
"An Evaluation Of The Proposed Changes To The Individual Tax Residency Rules"	(2021) 23 Journal of Australian Taxation 38	Ng, Elizabeth	Australia	circa 2021	AustLII

Legislation Cited

Legislation Name	Provision
Domicile Act 1982 (Cth)	s10
Tax Act (Cth)
Income Tax Assessment Act 1936 (Cth)	s6
The Act (Cth)
Taxation Administration Act 1953 (Cth)	s14ZZ
Federal Court Rules 2011 (Cth)	s39.32
Income Tax Act (Cth)
Income Tax Assessment Act 1922 (Cth)
Income Tax Assessment Act 1930 (Cth)
Theft Act

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text	Citation Index
Addy v Commissioner of Taxation	[2019] FCA 1768	Federal Court of Australia	Australia - Commonwealth	30 Oct 2019	AustLII	7
Stockton v Commissioner of Taxation	[2019] FCA 1679; (2019) 110 ATR 7721	Federal Court of Australia	Australia - Commonwealth	11 Oct 2019	AustLII	14
Harding v Commissioner of Taxation	[2018] FCA 837; 108 ATR 137	Federal Court of Australia	Australia - Commonwealth	8 Jun 2018	AustLII	22
FCT v Futuris Corporation Ltd	[2008] HCA 32; (2008) 237 CLR 146; (2008) 247 ALR 605; (2008) 82 ALJR 1177; 69 ATR 41; [2008] ATC 20-039	High Court of Australia	Australia - Commonwealth	circa 2008	AustLII	394
WR Carpenter Holdings Pty Ltd v FCT	[2006] FCA 1252; (2006) 234 ALR 451; (2006) 63 ATR 577	Federal Court of Australia	Australia - Commonwealth	20 Sep 2006	AustLII	23
MacCormick v FCT	[1984] HCA 20; (1984) 158 CLR 622; 52 ALR 53; (1984) 58 ALJR 268; 15 ATR 437	High Court of Australia	Australia - Commonwealth	10 Apr 1984	AustLII	136
Melbourne Home of Ford Pty Ltd v Trade Practices Commission	[1979] FCA 15; (1979) 36 FLR 450; (1979) 5 TPC 26	Federal Court of Australia	Australia - Commonwealth	28 Mar 1979	AustLII	75
FCT v Brian Hatch Timber Co (Sales) Pty Ltd	[1972] HCA 73; (1972) 128 CLR 28; 2 ATR 295; 45 ALJR 287	High Court of Australia	Australia - Commonwealth	7 Jan 1972	AustLII	91
Giris Pty Ltd v FCT	[1969] HCA 5; (1969) 119 CLR 365; [1969] ALR 369; 1 ATR 3	High Court of Australia	Australia - Commonwealth	5 Mar 1969	AustLII	246
Deputy FCT v Brown	[1958] HCA 2; (1958) 100 CLR 32; [1958] ALR 285; 11 ATD 374	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII	112
Avon Downs Pty Ltd v FCT	[1949] HCA 26; (1949) 78 CLR 353	High Court of Australia	Australia - Commonwealth	3 Aug 1949	AustLII	592
Commissioner of Taxation v Miller	[1946] HCA 23; (1946) 73 CLR 93; 8 ATD 146; 3 AITR 333	High Court of Australia	Australia - Commonwealth	15 Aug 1946	AustLII	199
Kolotex Hosiery (Australia) Pty Ltd v FCT	[1975] HCA 5; 132 CLR 535; 5 ALR 89; (1975) 49 ALJR 35; (1975) 5 ATR 206; 20 ALT 240	High Court of Australia	Australia - Commonwealth	3 May 1899	AustLII	81
Applegate v Commissioner of Taxation	[1978] 1 NSWLR 126		Australia - New South Wales	circa 1978	LexisNexis AU	34
Judd v Judd	(1957) 75 WN (NSW) 147		Australia - New South Wales	circa 1957		141
Dowse v Commissioner of State Revenue	[2021] QCAT 221	Queensland Civil and Administrative Tribunal	Australia - Queensland	8 Jun 2021	AustLII
Rowan v Commissioner of State Revenue	[2019] QCAT 151	Queensland Civil and Administrative Tribunal	Australia - Queensland	7 Jun 2019	AustLII	1
Russell v Russell	[1935] SAStRp 27; [1935] SASR 85		Australia - South Australia	20 May 1935	AustLII	5
Keil v Keil	[1947] VR 383		Australia - Victoria	circa 1947	LexisNexis AU	65
BMR, MTH and CJG and the Co-Ordinating Practitioner for MTH	[2024] WASAT 44	State Administrative Tribunal of Western Australia	Australia - Western Australia	8 May 2024	AustLII	1
HM and the Co-Ordinating Practitioner for HM	[2024] WASAT 23	State Administrative Tribunal of Western Australia	Australia - Western Australia	5 Apr 2024	AustLII	1
Sarros and Commissioner of State Revenue	[2022] WASAT 102	State Administrative Tribunal of Western Australia	Australia - Western Australia	18 Nov 2022	AustLII	2
R v Bundy	[1977] 1 WLR 914		United Kingdom	circa 1977	LexisNexis / Westlaw	3
Price v West London Investment Building Society	[1964] 1 WLR 616		United Kingdom	circa 1964	LexisNexis / Westlaw	8
Stylo Shoes Ltd v Prices Tailors Ltd	[1960] Ch 396; (1959) 3 All ER 901	Court of Chancery	United Kingdom	circa 1960	LexisNexis / Westlaw	16
Levene v Inland Revenue Commissioners	[1928] UKHL 1; [1928] AC 217; [1928] All ER 746; (1928) 13 Tax Cas 486	House of Lords	United Kingdom	9 Mar 1928	BAILII	414
Inland Revenue Commissioners v Lysaght	[1928] AC 234; [1928] All ER 575; (1928) 13 Tax Cas 511; (1928) 97 LJKB 385		United Kingdom	circa 1928	LexisNexis / Westlaw	376
Casdagli v Casdagli	[1919] AC 145		United Kingdom	circa 1919	LexisNexis / Westlaw	5
R v Braithwaite	[1918] 2 KB 319		United Kingdom	circa 1918	LexisNexis / Westlaw	4
Winans v Attorney-General	[1904] UKLawRpAC 21; [1904] AC 287; [1904-7] All ER 410; 20 TLR 510		United Kingdom	10 May 1904	CommonLII	60
R v Webb, Justices, and Grove	[1896] UKLawRpKQB 403; (1896) 1 QB 487		United Kingdom	23 Mar 1896	CommonLII	2
R v Hammond	[1852] EngR 108; (1852) 17 QB 772; (1852) 117 ER 1477		United Kingdom	circa 1852	CommonLII	14
1 WLR 616	1 WLR 616		United Kingdom		LexisNexis / Westlaw	2
Udny v Udny	(1869) LR 1 HL Sc 455	House of Lords	United Kingdom - Scotland	circa 1869		2

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